Municipal officer's expense allowance
A municipal corporation or board may pay a non-accountable expense allowance to an elected officer to perform the duties of that office.
For 2019 and later tax years, the full amount of this non-accountable allowance is a taxable benefit. Enter it in box 14, “Employment income,” and in the “Other information” area under code 40 at the bottom of the employee’s T4 slip.
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